Alan S. Gassman, J.D., LL.M., is the senior partner at Gassman, Crotty & Denicolo, P.A. in Clearwater, Florida, which he founded in 1987. Each year he publishes numerous articles in publications such as BNA Tax & Accounting, Estate Planning, Trusts and Estates and The Thursday Report. Mr. Gassman is a fellow of the American Bar Foundation, a member of the Executive Council of the Tax Section of the Florida Bar, and has been quoted on many occasions in publications such as The Wall Street Journal, Forbes Magazine, Medical Economics, Modern Healthcare, and Florida Trend magazine. He has authored a number of books, including Florida Law for Tax, Business and Financial Advisors, Gassman and Markham on Florida and Federal Asset Protection Law and A Practical Guide to Kickback and Self-Referral Laws for Florida Physicians.